Materials at Site

Materials at Site (MAS) refers to materials that have been delivered to a project location but are not yet consumed in construction. These materials are recorded in inventory and included in project cost reports or contract billing, depending on contract terms. The Materials at Site functionality enables you to bill and track the MAS separately from the actual work progress in the Application for Payment (AFP). You can deduct previously billed MAS values, which ensures accurate billing and prevents double counting.

For example, consider that you procured 100 tons of steel for reinforcement while building a residential apartment complex. The material is delivered to the construction site. The steel is not being used yet, so you can record it as MAS. While claiming payments for the work completed, you can also claim the payment for the MAS. As construction progresses, you can record any new MAS values along with the consumed and previously billed MAS values on the AFP.